本文基于中国省级面板数据,考察了财政分权对地方政府教育服务提供效率的影响。研究发现,分权对以初中毕业生升学率来衡量的教育服务提供效率具有显著的负效应。这种负效应在中部地区表现最为明显,西部地区次之。而缩小政府规模则有助于提高教育服务的提供效率。 Based on China’s provincial panel data, this paper examines the impact of fiscal decentralization on the efficiency of local government education services. The study found that decentralization has a significant negative effect on the efficiency of education services as measured by the rate of completion of secondary education. This negative effect is most obvious in the central region, followed by the western region. Reducing the size of government helps to improve the efficiency of education services.